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Does capital gains tax add to or detract from the fairness of the South African tax system?
2011
South African Journal of Economic and Management Sciences
This research seeks to add to the existing body of knowledge on the perceived impact of Capital Gains Tax (CGT) on the fairness of the South Africa Tax System. Building on the largely qualitative work done by Vivian (2006) and Smith (1776), this research makes use of an extensive literature review followed by a correspondence analysis to complement the existing body of research into this area. The literature review discuss the fairness criteria advanced by Smith (1776) (Smith's tax canon) and
doi:10.4102/sajems.v14i4.131
fatcat:qenjwakawjbgnhw2klzcdigz2q